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Investment Property Research, Inc

9431 Haven Avenue

Rancho Cucamuga, California, 91730

Phone 951 313 0162

Fax     877 554 1045

 

Mailing Address:

19745 E Colima Rd. # 1-537

Rowland Heights, CA 91748

 

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Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.